Which of the Following Is Not an Internal Control the Auditor

question 74

Multiple Choice

Which of the following is not an internal control the auditor would expect to find in place for all cash processing systems?

• A)Restrictive endorsement of checks.
• B)Independent reconciliation.
• C)Walkthrough.
• D)Prenumbered cash receipt documents.

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Definitions:

Ethical Climates Theory

A theory that suggests the moral atmosphere within an organization influences employees' ethical behavior.

Norm

A standard or rule governing behavior that is considered acceptable within a group or society.

Standard

A set of criteria or benchmarks established to ensure quality, consistency, or performance in products, services, or processes.

Servant Leadership

A leadership philosophy in which the main goal of the leader is to serve. This is different from traditional leadership where the leader's main focus is the thriving of their company or organizations.